2015 (12) TMI 1213

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....ay Kumar Mittal, J. 1. In this writ petition filed under Articles 226/227 of the Constitution of India, the petitioner has prayed for issuance of a writ in the nature of mandamus directing the respondents to refund for all the four quarters of 2014-15 to it, as claimed vide applications dated 24.8.2015 (Annexure P-5) and dated 19.10.2015 (Annexure P-9) along with all consequential benefits. 2. A....

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....e. 1.1.2015 to 31.3.2015 on the basis of its quarterly VAT returns on Form VAT-29. As per Rule 52 of the Punjab Value Added Tax Rules, 2005 (hereinafter referred to as "the Rules"), the respondents did not issue the refund and assured the petitioner that the refund for the first quarter would be released in the last week of August, 2015. Accordingly, the petitioner submitted an application dated 2....

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...., the petitioner has submitted an application dated 24.8.2015 (Annexure P-5) followed by another application-cum-reminder dated 19.10.2015 (Annexure P-9) to respondent No. 4, but no action has so far been taken thereon. 4. After hearing learned counsel for the petitioner, perusing the present petition and without expressing any opinion on the merits of the case, we dispose of the present petition....